Second, the central-level institutions of employee welfare fund withdrawal ratio, the competent department in conjunction with the Ministry of Finance in the unit within 40% of the annual balance of non-financial allocations approved. If the state provides otherwise, it shall follow its regulations.
The withdrawal ratio of the repair and purchase fund of the central-level institutions shall be approved by the competent department in accordance with the income status of the unit and the needs of accounting and management, in accordance with a certain percentage of the business income and operating income, and reported to the Ministry of Finance for the record. Institutions with less business income and operating income may not withdraw the repair and purchase fund, and institutions practicing depreciation of fixed assets do not withdraw the repair and purchase fund. If the state provides otherwise, it shall be subject to its provisions.
Third, the local institutions of employee welfare funds and repair funds to extract the proportion of the provincial financial departments with reference to the relevant provisions of this circular, combined with the local reality.